Finding 522995 (2024-002)

-
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-02-12

AI Summary

  • Core Issue: The Organization failed to provide required training to the governing body on financial oversight for the Head Start program.
  • Impacted Requirements: Compliance with the Uniform Guidance mandates training for effective governance and oversight.
  • Recommended Follow-Up: Ensure ongoing training and support for the governing body on program standards and regulations to prevent future compliance issues.

Finding Text

CRITERIA: In accordance with the Uniform Guidance Compliance Supplement, Part III, Section N. “Special Tests and Provisions – Program Governance”, the Organization is required to provide training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award. CONDITION: The Organization did not ensure the governing body received training and technical assistance or orientation on program performance standards or applicable federal regulations and program policies and procedures during fiscal year 2023-24. QUESTIONED COSTS: Not applicable. CAUSE: Program management was unaware of the requirement for formal board member training. EFFECT: The Organization did not ensure the governing body received training to effectively oversee the Head Start program. RECOMMENDATION: We recommend that program management provide training and education to the governing body on the Head Start Program including eligibility requirements, policies, and practices. MANAGEMENT RESPONSE: This compliance issue was recently addressed in the Organization’s ACF monitoring review. Accordingly, the Organization implemented corrective action in September 2024 that included in-person, virtual, and recorded training to board members, which was supported by providing binders to governing body members that contained hard copies of protocols and training materials.

Corrective Action Plan

Name of Contact Person – Tracy Helsel, Head Start Program Director Recommendation: It was recommended that program management provide training and education to the governing body on the Head Start Program including eligibility requirements, policies, and practices, and ensure documentation of such training. Action Taken: As this compliance issue was recently addressed in the Organization’s ACF monitoring review, the Organization implemented corrective action that included in-person, virtual, and recorded training to board members, as well as providing binders to the governing body members that contained hard copies of protocols and training materials. Completion Date: September 30, 2024

Categories

Special Tests & Provisions Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $4.25M
93.778 Medical Assistance Program $2.17M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $689,349
10.558 Child and Adult Care Food Program $286,309
93.569 Community Services Block Grant $252,380
14.231 Emergency Solutions Grant Program $9,952
10.572 Wic Farmers' Market Nutrition Program (fmnp) $4,154
93.647 Social Services Research and Demonstration $2,111